Docket No. 15295-95.

72 T.C.M. 1529 (1996)

T.C. Memo. 1996-552

Marvin F. and Patricia A. Foster v. Commissioner.

United States Tax Court.

Filed December 19, 1996.

Attorney(s) appearing for the Case

Marvin F. Foster, pro se. Elizabeth Owen, for the respondent.


DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' Federal income tax for the year 1993 in the amount of $1,700.

The issue for decision is whether petitioners are liable for self-employment tax on income received by Marvin...

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